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Joshi Tushar Tansukhbhai and ors. Vs. State of Gujarat

Court : Gujarat

Subject : ServiceConstitution

Acts : Gujarat Secondary Education Act, 1972 - Sections 34 and 35; Constitution of India - Articles 14, 16, 21, 32 and 226

Reported in : (2004)2GLR1188

is for the executive to discharge.It will be interesting to refer here the observations anddirections contained in 'Secretary, Finance DepartmentAnd Ors. v. West Bengal Registration ServicesAssociation and Ors.', 1993 Suppl. (1) SCC 153 which arerequired to be … Work'.2. It is their contention that they have beenrecruited after following due procedure prescribed underthe Gujarat Secondary Education Act, 1972, ('Act', forshort) as Shikshan Sahayaks, Vahivati Sahayaks and SathiSahayaks, on the premise that similarly situatedemployees, like 'Assistant Teachers' … 2003 SC 2658.24. In 'Ashutosh Gupta v. State of Rajasthan,(2002) 4 SCC 34', it has been observed and held that aperson complaining of unequal treatment … Report of theExperts.7. Under this scheme --- [1] Education Assistant inthe Secondary Section will be paid Rs. 4000/- p.m.; [2]Education Assistant in the Higher Secondary

Shree Sajjan Mills Ltd. Vs. Commissioner of Income Tax, M.P., Bhopal a ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 34(3), 36(1), 37, 37(1), 39, 40A, 40A(1), 40A(7), 40D, 155(13) and 256(1); Payment of Gratuity Act, 1972; Finance Act, 1968 - Sections 40A; Companies Act; Finance (Amendment) Act, 1975

Reported in : AIR1986SC484; 1986LC276(SC); [1985]156ITR585(SC); 1985(2)SCALE737; (1985)4SCC590; [1985]Supp3SCR593

the total Rs, 48,59,431 made by the assessee towards liability for gratuity?9. Section 40A was inserted by the Finance Act, 1968 with effect from 1st April, 1968. It is necessary to set out, the relevant provisions of Section … the assessment year relating to 1973-74, actuarially ascertained liability for gratuity especially arising under the Payment of Gratuity Act, 1972 was an allowable deduction. The Tribunal had consistently taken the view that the assessee would not be eligible … 40A(7) must also receive the same meaning, according to the assessee.(g) Section 34(3)(a) spoke of the creation of a development rebate reserve by debiting the

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

was the one employed in Section 34 of the U.P. Urban Buildings (Regulation of Letting, Rent & Eviction) Act, 1972 Sub-section (1) of Section 34 of that Act provides that the District Magistrate, the Prescribed Authority or any … the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … any entry in the Union List or the Concurrent List. [See : Union of India v. H.S. Dhillon, 1972(2) SCR 33 at pp. 61 and 6768 : (AIR 1972 SC 1061 at pp. 107475 and 1078); S.P. … Ministry of Finance Government of India and AnnexureP4 is a Notification No. 34/2011 dated 25.04.2011 issued by the Government of India, Ministry of Finance, Department

Amritha Cyber Park (P) Ltd. Vs. Kerala Financial Corporation

Court : Kerala

Subject : Property

Acts : Kerala Revenue Recovery Act, 1968 - Sections 69, 69(2) and 71; Recovery of Debts due to Banks and Financial Institutions Act, 1999 - Sections 19 and 34(2); UP Public Monies (Recovery of Dues) Act, 1972; State Financial Corporations Act, 1951 - Sections 29, 31 and 32G; Industrial Finance Corporation Act, 1948; Unit Trust of India Act, 1963;Industrial Reconstruction Bank of India Act, 1984;Sick Industrial Companies (Special Provisions) Act, 1985;Small Industries Development Bank of India Act, 1989

Reported in : [2007]136CompCas446(Ker); 2006(2)KLT394

Act or the rules made thereunder shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 (63 of 1951), the Unit Trust … no recovery of debt due to financial institution is permissible under the UP Public Monies (Recovery of Dues) Act, 1972 after the commencement of the DRT Act. Standing counsel on the otherhand contended that the decision of the … gone into, and for easy reference the sections are extracted hereunder: Section 34(1)&(2)of DRT Act. 34. Act to have Overriding effect.-- (1) Save as provided … Ramachandran Nair, J. 1. Petitioner is challenging revenue recovery proceedings initiated under Section 69(2) of the Kerala Revenue Recovery Act, 1968, hereinafter called the 'RR

Murlidhar Sharma Vs. Addl. Registrar and ors.

Court : Rajasthan

Subject : Trusts and Societies

Acts : Rajasthan Cooperative Societies Act, 1965 - Sections 70, 74 and 74(1); Finance Act; Rajasthan Cooperative Societies (Amendment) Act, 1991; Income Tax Act, 1972 - Sections 34

Reported in : RLW2006(4)Raj2970; 2006(4)WLC747

Section 34 and keeping in view the fact that the amendment brought in Section 34 of Income Tax Act, 1972 came into effect retrospectively, saving the proceedings initiated under unamended provision, cannot be extended to present case.16. General … held that:Under the scheme of the Income-tax Act, a liability to pay tax is incurred when according to Finance Act in force the amount of income, profits or gains is above the exempted limit. That liability to the

Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

right to occupy premises belonging to a co-operative housing society are taxable assets under Section 40 of the Finance Act, 1983 in the case of a private limited company? Assessee has filed its return of wealth on 9th … legitimate field".20. Inviting our attention to paper book p. 155, i.e., Board Circular No. 72, dt. 6th Jan., 1972, learned Counsel submitted, co-operative societies are exempted from the rigors of wealth-tax. The net wealth of a co-operative … belonging to Sterling Bay Co-operative Housing Society Limited, e.g., bye-laws Nos. 24, 34, 43, 45, 47, 52, etc., which provide for limitations for the rights

Commissioner of Income Tax Vs. Omprakash Bagria (Huf)

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 131(1), 139(5), 142, 142(1), 142A, 143, 143(1), 143(2), 144B, 147, 148 to 153, 153A, 156, 246, 246A and 260A; ;Finance Act, 2004 - Sections 34; Wealth Tax Act, 1957 - Sections 2 and 38A; Benami Transactions (Prohibition) Act, 1988 - Sections 4(2)

Reported in : [2006]287ITR523(MP)

purpose of capital gain only. But after the said judgment of the Supreme Court, Section 34 of the Finance Act, 2004 inserted a new Section 142A in the Act. The said Section 34 of the Finance Act, 2004 … be inserted and shall be deemed to have been inserted with effect from the 15th day of November, 1972, namely:'142A. Estimate by Valuation Officer in certain cases--(1) For the purposes of making an assessment or reassessment under

Sheo NaraIn Jugdish NaraIn Vs. the State of Uttar Pradesh and anr.

Court : Allahabad

Subject : Sales Tax

Reported in : [1974]33STC488(All)

1939-40 made on the assessee was quashed by the Income-tax Appellate Tribunal on the ground that the Indian Finance Act, 1939, was not in force during the assessment year in Chhota Nagpur where the assessee was carrying on … This order of the Division Bench allowing the writ petitions became final inter-parties.By the U.P. Taxation Laws (Amendment) Act, 1972 (Act 11 of 1972), Section 3-D of the U.P. Sales Tax Act was amended. The explanation added to … that the income of the assessee had escaped assessment for the year 1939-40 and issued a notice under Section 34 of the Indian Income-tax Act, 1922. The Supreme Court held that the income of the assessee was chargeable

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … CCE Vs. ICL Sugars Ltd., (2011(271) ELT 360 (Kar)); (c) CCE Vs. Sai Sahmita Storages Ltd., (2011(23) L.T.R. 341(A.P.)); (d) Bannari Amman Sugars Ltd. Vs. CCE, (2010(250) ELT 326 (Kar); (e) CCE New Delhi Vs. Hindustan Sanitary-ware